Tax audits, legislative conflicts and unreasonable requests complicate companies’ activities, according to EBA research

27/ 01/ 2026

The overall score of the Tax Index amounted to 2.94 points out of 5. Despite a certain improvement (2.64 points in the previous wave), the indicator remains in the negative range. These are the results of the new 2025 Tax Index survey, conducted by the European Business Association together with Coca-Cola Beverages Ukraine Limited and EY Ukraine. View the presentation Overall, 64% of tax experts assessed the current tax regime in Ukraine as satisfactory (59% last year). At the same time, 27% of respondents believe it hindered business development (36% last year), while 9% stated that it facilitated development (compared to 5% in 2024). As in the previous year, the quality of tax legislation received the lowest score among the components of the Index — 2.86 points, although this represents an increase compared to 2.46 points in the previous wave. The majority of respondents (63%) consider the quality of tax legislation to be satisfactory, while 23% assessed it as unsatisfactory. Only 14% of experts believe the legislation is of high quality. According to respondents, the most negative impact on legislative quality comes from contradictions and ambiguous provisions, frequent changes, and the overall complexity of the legislation. The assessment of tax administration procedures and reporting improved to 2.89 points (2.62 in 2024). The share of respondents who consider these procedures burdensome decreased to 30% (from 44% last year). Meanwhile, 43% rated the procedures as satisfactory, and 27% described them as easy. Respondents most often complained about the time required to prepare reports and pay taxes, as well as the lack of clarity of rules and explanations. The third most common concern was frequent legislative changes and the absence of a transition period for businesses to adapt. In 2025, experts rated the quality of tax services the highest. This component received a score of 3.1 points (2.79 points in 2024). 30% of respondents were satisfied with the work of tax authorities (20% last year), 50% assessed it as satisfactory, while 20% rated it as unsatisfactory (compared to 37% last year). Half of respondents (50%) reported that it was easy to contact the tax authorities (31% last year), while 18% found it difficult. For 23% of companies, issues were resolved satisfactorily, while for the majority (66%) they were resolved only partially. The assessment of fiscal pressure also improved to 2.89 points (compared to 2.7 points last year). 30% of respondentsdid not feel fiscal pressure or felt it only marginally. At the same time, 34% of companies still reported experiencing significant fiscal pressure (41% last year). Among specific manifestations of pressure, businesses most frequently highlighted: Unjustified interpretation of tax legislation — experienced by 69% of surveyed companies; Unjustified information requests — reported by 54% of respondents; Artificial blocking of tax invoices — affecting 29% of businesses; Delays in tax audits to confirm VAT refund amounts — faced by 15% of surveyed companies. The key challenges for companies in 2025 were tax audits, cited by 56% of respondents. Businesses were also concerned about blocking of VAT invoices (27%) and non-compliance with foreign exchange control deadlines for foreign economic activity (14%). 10% of companies reported difficulties with VAT refunds. The survey also separately examined experience within the Territory of High Tax Trust, the so-called “white business club”. 39% of surveyed companies stated that they had been included in the List of Taxpayers with a High Level of Trust. Among them, the majority assessed their experience as neutral (63%) or positive (20%). Opinions regarding motivation to join the “white business club” were almost evenly divided. 47% of respondents stated that they do not seek to join the Territory of High Tax Trust. Meanwhile, 53% expressed a desire to join; among them, 28% have remarks regarding the selection criteria, while 25% have no such concerns. Natalia Artemchuk. Manager of the Tax and Customs Committees of the European Business Association. Given the survey results, the appropriateness of conducting targeted experiments in the tax sphere — especially those that may generate significant public resonance — currently appears questionable, as the key problems are systemic in nature and require comprehensive solutions. A promising direction for improvement is ensuring fundamental legislative stability, which would allow businesses to plan their activities. At the same time, it is important to eliminate ambiguities and contradictions in regulations that cause concern within the business community and create grounds for subjective and business-unfriendly interpretations. Such steps would help reduce fiscal pressure, increase trust, and form a more predictable tax environment. Research Partners For reference: The European Business Association’s Tax Index survey has been conducted since 2011. The Index consists of four equally weighted components: quality of tax legislation; burden/ease of tax administration; fiscal pressure; quality of tax services. In the current survey wave, 70 tax and finance specialists from member companies of the EBA participated. The survey was conducted from 2 to 15 December 2025. The 2025 survey partners were Coca-Cola Beverages Ukraine Limited and EY Ukraine.

The overall score of the Tax Index amounted to 2.94 points out of 5. Despite a certain improvement (2.64 points in the previous wave), the indicator remains in the negative range.

These are the results of the new 2025 Tax Index survey, conducted by the European Business Association together with Coca-Cola Beverages Ukraine Limited and EY Ukraine.

View the presentation

Overall, 64% of tax experts assessed the current tax regime in Ukraine as satisfactory (59% last year). At the same time, 27% of respondents believe it hindered business development (36% last year), while 9% stated that it facilitated development (compared to 5% in 2024).

As in the previous year, the quality of tax legislation received the lowest score among the components of the Index — 2.86 points, although this represents an increase compared to 2.46 points in the previous wave. The majority of respondents (63%) consider the quality of tax legislation to be satisfactory, while 23% assessed it as unsatisfactory. Only 14% of experts believe the legislation is of high quality. According to respondents, the most negative impact on legislative quality comes from contradictions and ambiguous provisions, frequent changes, and the overall complexity of the legislation.

The assessment of tax administration procedures and reporting improved to 2.89 points (2.62 in 2024). The share of respondents who consider these procedures burdensome decreased to 30% (from 44% last year). Meanwhile, 43% rated the procedures as satisfactory, and 27% described them as easy.

Respondents most often complained about the time required to prepare reports and pay taxes, as well as the lack of clarity of rules and explanations. The third most common concern was frequent legislative changes and the absence of a transition period for businesses to adapt.

In 2025, experts rated the quality of tax services the highest. This component received a score of 3.1 points (2.79 points in 2024). 30% of respondents were satisfied with the work of tax authorities (20% last year), 50% assessed it as satisfactory, while 20% rated it as unsatisfactory (compared to 37% last year).

Half of respondents (50%) reported that it was easy to contact the tax authorities (31% last year), while 18% found it difficult. For 23% of companies, issues were resolved satisfactorily, while for the majority (66%) they were resolved only partially.

The assessment of fiscal pressure also improved to 2.89 points (compared to 2.7 points last year). 30% of respondentsdid not feel fiscal pressure or felt it only marginally. At the same time, 34% of companies still reported experiencing significant fiscal pressure (41% last year).

Among specific manifestations of pressure, businesses most frequently highlighted:

Unjustified interpretation of tax legislation — experienced by 69% of surveyed companies;
Unjustified information requests — reported by 54% of respondents;
Artificial blocking of tax invoices — affecting 29% of businesses;
Delays in tax audits to confirm VAT refund amounts — faced by 15% of surveyed companies.

The key challenges for companies in 2025 were tax audits, cited by 56% of respondents. Businesses were also concerned about blocking of VAT invoices (27%) and non-compliance with foreign exchange control deadlines for foreign economic activity (14%). 10% of companies reported difficulties with VAT refunds.

The survey also separately examined experience within the Territory of High Tax Trust, the so-called “white business club”. 39% of surveyed companies stated that they had been included in the List of Taxpayers with a High Level of Trust. Among them, the majority assessed their experience as neutral (63%) or positive (20%).

Opinions regarding motivation to join the “white business club” were almost evenly divided. 47% of respondents stated that they do not seek to join the Territory of High Tax Trust. Meanwhile, 53% expressed a desire to join; among them, 28% have remarks regarding the selection criteria, while 25% have no such concerns.

Natalia Artemchuk Manager of the Tax and Customs Committees of the European Business Association

Given the survey results, the appropriateness of conducting targeted experiments in the tax sphere — especially those that may generate significant public resonance — currently appears questionable, as the key problems are systemic in nature and require comprehensive solutions. A promising direction for improvement is ensuring fundamental legislative stability, which would allow businesses to plan their activities. At the same time, it is important to eliminate ambiguities and contradictions in regulations that cause concern within the business community and create grounds for subjective and business-unfriendly interpretations. Such steps would help reduce fiscal pressure, increase trust, and form a more predictable tax environment.

Research Partners

For reference:

The European Business Association’s Tax Index survey has been conducted since 2011.

The Index consists of four equally weighted components: quality of tax legislation; burden/ease of tax administration; fiscal pressure; quality of tax services.

In the current survey wave, 70 tax and finance specialists from member companies of the EBA participated. The survey was conducted from 2 to 15 December 2025. The 2025 survey partners were Coca-Cola Beverages Ukraine Limited and EY Ukraine.